Open AccessFair Value Accounting and Earnings Persistence: Evidence from International Banks
Author(s) -
Daifei Yao,
Majella Percy,
Jenny Stewart,
Fang Hu
Publication year - 2017
Publication title -
journal of international accounting research
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.399
H-Index - 22
eISSN - 1558-8025
pISSN - 1542-6297
DOI - 10.2308/jiar-51983
Subject(s) - fair value , earnings , unobservable , earnings management , balance sheet , persistence (discontinuity) , economics , business , earnings response coefficient , accounting , net income , econometrics , monetary economics , engineering , geotechnical engineering
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